(a)
(1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.
(2) The list shall be a permanent public record and open to the inspection of the public at all times.
(b) The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement.
(c) The record, so certified, shall be evidence of the facts contained in the list and certificate.
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